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Recently, we have discussed in detail section 45 (i.e. Final Return) of CGST Act 2017. Today, we learn the provisions of section 46 of the CGST Act 2017. Complete Details of CGST Section 46 – Notice to return defaulters. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.

Where a registered person fails to furnish a return under section 39 or section 44 or section 45, a notice shall be issued requiring him to furnish such return within fifteen days in such form and manner as may be prescribed.